25 March 2021
The taxpayer has GST registration in the state of Assam. He is a contractor. He got a contract in the state of Manipur for repairing of office building. My question is does he has to take a new registration in the state of Manipur or he can continue with his current GST registration which is in the state of Assam ?
26 March 2021
As per section 22 of the ACt general rule is that every person who makes supplies of taxable goods and services is required to take separate registration in each such state from where he makes such supply of taxable goods or services. So your contractor needs to be registered in Manipur as well but in terms of notification no 10/2017 dated 13.10.2017 in case of inter state supply of taxable services no registration is mandatory provided total turnover computed on all india basis does not exceed Rs 20 lakhs.
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